A sheet and a light emitting device are provided which also emit light having an incident angle larger than or equal to a critical angle to significantly increase light extraction efficiency, prevent ambient light reflection, and suppress the occurrence of a distribution of light intensity varying depending on the direction and an imbalance in color. The light emitting device has a surface structure (13) in a surface adjacent to a light emitting element of a transparent substrate (5). The surface of the transparent substrate (5) is virtually divided into minute regions without a gap, the diameter of a largest circle inscribed in the minute region being 0.2 μm or more and 1.5 μm or less. Each minute region has a convex or concave shape in the surface of the transparent substrate 5. The proportions of the convex shapes and the concave shapes are P and 1−P, respectively, where P is within the range of 0.4 to 0.98.